Neb. Admin. Code § 316-33-003 — Petitions for Redetermination

003.01 These rules shall be followed when filing a petition for redetermination in response to a notice and demand for payment issued pursuant to Neb. Rev. Stat. § 77-1783.01 or a notice of proposed deficiency determination. 003.01A Content. This information shall be supplied by the petitioner when filing a petition for redetermination with the Tax Commissioner. The petition shall: 003.01A(1) Identify the petitioner; 003.01A(2) Identify the notice of proposed deficiency determination or the notice and demand for payment the petitioner is requesting be redetermined; 003.01A(3) State all material factual allegations; 003.01A(4) State concisely the action the Department is being requested to take; 003.01A(5) Be in writing and signed by or on behalf of the petitioner; and 003.01A(6) Include a request for hearing if one is desired. 003.01B All petitions shall be made on white, letter sized (8½ x 11) paper and shall be legibly typewritten, photostatically reproduced, printed or handwritten. If handwritten, a petition must be written in ink. 003.01B(1) All petitions shall be filed with the Department at its office. Filing may be accomplished by personal delivery or mail and will be received during regular office hours of the Department. 003.01B(2) When the Tax Commissioner approves and implements an electronic form or method for filing a petition, any petition for redetermination may be filed electronically with the Department if it contains all the information required by subsection 003.01A of these regulations. The petition may be filed using the website of the Department (revenue.nebraska.gov). 003.01C Filing Date. Except as provided in subdivisions 003.01C(1) or 003.01C(2) of this subsection, a petition for redetermination of a notice of proposed deficiency determination must be filed with the Tax Commissioner on or before the 60th day following the date the notice was mailed by the Tax Commissioner. 003.01C(1) A petition for the redetermination of a notice of proposed deficiency determination for drug tax or for a notice of jeopardy determination must be filed with the Tax Commissioner on or before the 10th day following the date the notice was mailed. 003.01C(2) A petition for the redetermination of a notice of proposed deficiency determination for income tax, if the petitioner was outside the United States as of the date the notice was mailed, must be filed with the Tax Commissioner on or before the 150th day following the date the notice was mailed. 003.01C(3) A petition for the redetermination of a notice and demand for payment issued to any officer or employee of a corporation or any member, manager, or employee of a limited liability company with the duty to collect, account for, or pay over any taxes imposed upon a corporation, or with the authority to decide whether the corporation will pay taxes imposed upon a corporation, must be filed with the Tax Commissioner on or before the 60th day following the date the notice was mailed by the Tax Commissioner. 003.01D When specifically provided by law, the Tax Commissioner may require the posting of security during the pendency of a contested case. This security must be maintained during the course of the proceeding before the Tax Commissioner. If the security is withdrawn during the course of any proceeding before the Tax Commissioner, the petition will not be considered to be in proper form and will be subject to dismissal by the Tax Commissioner. 003.02 These rules shall be followed when filing a petition for a redetermination of a disapproved tax application. 003.02A Content. This information shall be supplied by petitioner when filing a petition for redetermination of a disapproved tax application. The request shall: 003.02A(1) Identify the petitioner; 003.02A(2) Identify the disapproved application; 003.02A(3) State all material factual allegations; 003.02A(4) State concisely the action the Department is being requested to take; 003.02A(5) Be in writing and signed by or on behalf of the person making the request; and 003.02A(6) Include a request for hearing if one is desired. 003.02B All petitions shall be made on white, letter sized (8½ x 11) paper and shall be legibly typewritten, photostatically reproduced, printed or handwritten. If handwritten, a petition must be written in ink. 003.02B(1) All petitions shall be filed with the Department at its office. Filing may be accomplished by personal delivery or mail and will be received during regular office hours of the Department. 003.02B(2) When the Tax Commissioner approves and implements an electronic form or method for filing a petition, any petition for redetermination of a disapproved tax application may be filed electronically with the Department if it contains all the information required by subsection 003.02A of these regulations. The petition may be filed using the website of the Department (revenue.nebraska.gov). 003.02C Filing Date. Petitioner must file a written request for redetermination of a disapproved tax application with the Tax Commissioner on or before the 30th day following the date of disapproval unless a shorter time period has been provided for by statute. 003.03 The Department may deny a license or permit application under the Charitable Gaming Law. These rules shall be followed when any license or permit application is subject to denial. 003.03A Cause for Denial. Upon receipt of a license or permit application, the Department shall review the application to determine whether or not a license or permit should be issued. A license or permit application or renewal application may be denied for cause. 003.03B Notice of Intended License or Permit Denial. If the Department determines that a license or permit application should be denied, it shall give notice to the applicant of its intention. Notice shall be given in writing by mail, to the license or permit applicant or his or her authorized representative. The notice of intended denial shall: 003.03B(1) Identify the applicant and the license or permit to be denied; 003.03B(2) State all legal or factual reasons why the application is to be denied, sufficient to allow the applicant to know the exact basis for the denial; and 003.03B(3) Inform the applicant that a written petition requesting a redetermination of the intended license or permit application denial through a hearing may be filed with the Department on or before the 30th day following the date the notice was mailed to the applicant of the Department's intent to deny the license or permit application. 003.03C If the applicant does not file a written petition with the Department on or before the 30th day following the mailing date of the Department's notice to the applicant of its intent to deny the license or permit application, the Department's action denying the application shall be considered final. 003.04 These rules shall be followed when filing a petition for a redetermination of an intended license or permit application denial. 003.04A Content. This information shall be supplied by petitioner when filing a petition for redetermination of an intended license or permit application denial. The request shall: 003.04A(1) Identify the petitioner; 003.04A(2) Identify the license or permit application; 003.04A(3) State all material factual allegations; 003.04A(4) State concisely the action the Department is being requested to take; and 003.04A(5) Be in writing and signed by or on behalf of the petitioner. 003.04B All petitions shall be made on white, letter sized (8½ x 11) paper and shall be legibly typewritten, photostatically reproduced, printed or handwritten. If handwritten, a petition must be written in ink. 003.04B(1) All petitions shall be filed with the Department at its office. Filing may be accomplished by personal delivery or mail and will be received during regular office hours of the Department. 003.04B(2) When the Tax Commissioner approves and implements an electronic form or method for filing a petition, any petition for redetermination of an intended denial of a license or permit application may be filed electronically with the Department if it contains all the information required by subsection 003.04A of these regulations. The petition may be filed using the website of the Department (revenue.nebraska.gov). 003.04C Filing Date. Petitioner must file a written request for redetermination of an intended denial of a license or permit application with the Department on or before the 30th day following the date the notice was mailed to the applicant of the Department's intent to deny the license or permit application. 003.05 Request for Hearing. A petition for redetermination of a notice of proposed deficiency determination, request for redetermination of a disapproved tax application, or a request for a redetermination of an intended Charitable Gaming license or permit application denial shall not be presumed to be a request for a hearing. The Tax Commissioner shall grant a petitioner an opportunity for a hearing if the petitioner so requests in his or her petition or if the petitioner amends his or her petition and requests a hearing. A petition for redetermination of a notice and demand for payment issued pursuant to Neb. Rev. Stat. § 77-1783.01is presumed to be a request for hearing. 003.06 Joinder of Parties. If multiple notices of proposed deficiency determination are mailed to a number of persons based on similar or identical grounds, they may not join in filing one protest petition, except where a joint notice of proposed deficiency determination is sent to parties who filed a joint return; however, a motion for consolidation may be considered after the individual protest petitions have been filed. Parties may be joined with the approval of the Tax Commissioner under any of the other types of proceedings. 003.07 Filing Date . A petition is considered filed with the Tax Commissioner on the date that it is received by the Tax Commissioner, or if delivered by the United States mail, the petition is considered filed with the Tax Commissioner on the date of the postmark of the United States post office stamped on the envelope. Postmarks made by other than the United States post office will not be accepted as evidence of the filing date of any petition received after the due date. When the last day for filing falls on Saturday, Sunday, or an approved holiday, the filing will be considered timely if received or postmarked on the next succeeding day which is not a Saturday, Sunday, or an approved holiday. The period fixed by statute within which to file a petition cannot be extended. If a petition is not filed within the statutory period, it will not be considered by the Tax Commissioner but will be returned to the petitioner by mail. (Neb. Rev. Stat. §§ 3-149, 9-226, 9-226.01, 9-226.02, 9-240, 9-322, 9-322.02, 9-344, 9-418, 9-418.01, 9-429, 9-620, 9-622, 9-648, 57-717 and 57-718, 66-4,117, 77-369, 77-375, 77-612, 77-1783.01, 77-2105, 77-2612, 77-2709, 77-2710, 77-2711(1)(a), 77-2776, 77-2777, 77-2778, 77-2785, 77-2786, 77-27,119, 77-27,125, 77-3006, 84-909 and 84-909.01. November 17, 2013.)